Pengaruh Kualitas Audit, Komite Audit, Leverage dan Kepemilikan Manajerial terhadap Integritas Laporan Keuangan pada Perusahaan Infrastruktur yang terdaftar di Bursa Efek Indoneisa Periode Tahun 2022-2024

Harianja, Jessica Juniarta (2026) Pengaruh Kualitas Audit, Komite Audit, Leverage dan Kepemilikan Manajerial terhadap Integritas Laporan Keuangan pada Perusahaan Infrastruktur yang terdaftar di Bursa Efek Indoneisa Periode Tahun 2022-2024. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective: The purpose of this study was to examine the effect of audit quality, audit committee size, leverage, and managerial ownership on the integrity of financial statements in infrastructure companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Design/Methodology/Approach: This study employed a quantitative method, with purposive sampling, based on specific criteria. The sample size was 50 companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The data used were secondary data obtained from the companies' annual financial statements. The data analysis technique used to test the hypotheses was multiple regression analysis using Eviews9 software. Findings: Based on the results of the study, it was found that audit quality has a negative and significant effect on the integrity of financial statements, just as the audit committee has a negative and significant effect on the integrity of financial statements, but leverage does not affect the integrity of financial statements. and managerial ownership does not affect the integrity of financial statements. Originality/value: This research focuses on the Integrity of Financial Reports, where this research is different from other research that discusses the relationship between audit quality, audit committees, leverage and managerial ownership in infrastructure companies.

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